Kassensysteme mit persönlicher Betreuung in Südbaden, am Bodensee, in der Nordwestschweiz und in Zürich
Kassensysteme mit persönlicher Betreuung in Südbaden, am Bodensee, in der Nordwestschweiz und in Zürich
POS glossary
TSE, KassenSichV, GoBD or DSFinV-K: there are lots of abbreviations and obligations around the POS. Here we explain the most important terms briefly and clearly – for Germany and Switzerland.
In short: The TSE protects your POS data from subsequent manipulation. It is mandatory for electronic tills in Germany.
Since 1 January 2020, electronic POS systems in Germany must be protected by a certified technical security device (§ 146a AO). The TSE consists of a security module, a storage medium and a uniform digital interface and is certified by the Federal Office for Information Security (BSI).
Every POS transaction receives a signature, a transaction number and time stamps. These details also appear on the receipt, often additionally as a QR code. All POS systems we offer are TSE-certified.
In short: The KassenSichV regulates which tills need a TSE and which information must appear on a receipt.
The Cash Register Security Ordinance specifies the requirements of § 146a AO. It defines which electronic recording systems must be protected, which requirements apply to the TSE and which mandatory information a receipt contains – for example the company's name and address, date and time, type and quantity of goods, price, VAT rate and VAT amount, transaction number and the serial number of the till or security module.
In short: The GoBD are the tax authorities' rules for how digital accounting and POS data must be kept and stored.
GoBD stands for “principles for the proper keeping and storage of books, records and documents in electronic form and for data access”. Among other things, this letter from the Federal Ministry of Finance requires that records are complete, individual, timely and unalterable and that the tax authorities can access the data during an audit.
For your POS this means: every sale is stored individually, changes remain traceable, and the data is kept for the statutory periods of up to ten years. The GoBD also include Procedural documentation.
In short: The DSFinV-K is the uniform export format in which a POS provides its data to the tax office.
DSFinV-K stands for “digital interface of the tax authorities for POS systems”. It describes how individual records, master data and POS closings are exported so that auditors can analyse them with their audit software during a Cash register inspection or tax audit. In addition, there is the export of the TSE data. A modern POS system generates both exports at the touch of a button.
In short: In a cash register inspection, the tax office checks your POS unannounced during opening hours.
Since 2018, tax office inspectors have been allowed to come by without notice and check that cash is being managed properly (§ 146b AO). For example, they can make a test purchase, observe the cash count and request the POS data in DSFinV-K format as well as the TSE export. If irregularities are found, the inspection can turn into a tax audit.
You can read how to prepare in the article Cash register inspection: how to be optimally prepared.
In short: Since 2020, a receipt must be issued for every sale in Germany – on paper or digitally.
The obligation to issue receipts (§ 146a (2) AO) has applied to all electronic tills since 1 January 2020. The receipt can be printed or – if the guest agrees – provided electronically, for example via QR code to their smartphone. Whether the guest takes the receipt is up to them.
We show how digital receipts save paper on the page We think green!
In short: Electronic tills must be registered with the tax office – electronically via ELSTER since 2025.
Under § 146a (4) AO you must notify the tax office of the electronic tills you use. Since 1 January 2025 this is done electronically via “Mein ELSTER” or software with an ERiC interface. Tills purchased before 1 July 2025 had to be registered by 31 July 2025; you register new tills within one month of purchase, and likewise when they're taken out of service.
More in the article Registering a cash register with the tax office.
In short: The Z report summarises all POS sales at the end of a business day.
The Z report – also called daily close or Z receipt – shows a day's sales, broken down by payment method and VAT rate, plus voids and discounts. The reports are numbered consecutively and are part of your POS records. Unlike the X report, which only shows an interim status, the Z report closes the day.
In short: The procedural documentation describes how your POS is set up and how it is used in your business.
The GoBD require that a knowledgeable third party can understand how your records are created. This includes, for example, information on the POS system and the TSE, the set-up, users and permissions, the cash-up process and data backup. Missing procedural documentation can lead to problems during an audit. We support you with the information on your system.
In short: Since 2026, the reduced VAT rate of 7% has applied to food in restaurants in Germany, while drinks remain at 19%.
Since 1 January 2026, restaurant and catering services have been permanently taxed at 7% – whether eaten in or taken away. Drinks remain at 19%. For combination offers such as menus with a drink, the price must be split between the VAT rates. An up-to-date POS assigns the correct VAT rate to each item.
In short: In Switzerland the standard rate is 8.1%, the reduced rate 2.6% and 3.8% applies to accommodation.
Since 1 January 2024, VAT in Switzerland has been 8.1% (standard rate), 2.6% (reduced rate, e.g. for food and non-alcoholic drinks to take away) and 3.8% (accommodation). Food and drinks consumed in a restaurant as well as alcoholic drinks are taxed at 8.1%, take-away at 2.6%. As a rule, anyone with annual turnover of at least CHF 100,000 is liable for VAT.
There is no TSE in Switzerland as in Germany. However, business books and receipts must be kept for ten years. More about Switzerland in the article POS system for Switzerland.
In short: The creditor ID is an identification number issued by the Deutsche Bundesbank that you need for a terminal contract with Nexi, Beyond RS2 or Sparkasse.
The creditor identifier uniquely identifies you as the recipient of SEPA direct debits. For terminal contracts with Nexi, Beyond RS2 and Sparkasse it is requested when you sign the contract. In Germany it starts with “DE” and has 18 characters.
You can only apply for it online at the Deutsche Bundesbank, and it is issued free of charge. The number is sent by email. Each business receives only one creditor ID, so if you already have one, you simply keep using it.
Apply for a creditor ID at the Bundesbank. Which other documents you need for the terminal contract, depending on your legal form, is listed under What you need for the terminal contract.
As of October 2026. These explanations do not replace tax advice – please talk to your tax adviser about specific questions.
We make sure your POS system meets all requirements – from the TSE to the DATEV export. You'll find all prices and a cost calculator in our POS system comparison